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Form 1040 Jadwal Instruksi B

Instruksi untuk Jadwal B (Form 1040 atau Formulir 1040-SR), Bunga dan dividen Biasa

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Department of the Treasury  
Internal Revenue Service  
2023 Instructions for Schedule B  
Use Schedule B (Form 1040) if any of the following applies.  
You had over $1,500 of taxable interest or ordinary dividends.  
You received interest from a seller-financed mortgage and the buyer used the  
property as a personal residence.  
You have accrued interest from a bond.  
You are reporting original issue discount (OID) of less than the amount shown on  
Form 1099-OID.  
Interest and  
Ordinary  
Dividends  
You are reporting interest income of less than the amount shown on a Form 1099  
due to amortizable bond premium.  
You are claiming the exclusion of interest from series EE or I U.S. savings bonds  
issued after 1989.  
You received interest or ordinary dividends as a nominee.  
You had a financial interest in, or signature authority over, a financial account in  
a foreign country or you received a distribution from, or were a grantor of, or transfer-  
or to, a foreign trust.  
Section references are to the Internal  
Revenue Code unless otherwise noted.  
bonds. Also include any accrued market  
discount that is includible in income and  
any gain on a contingent payment debt  
instrument that is includible in income  
as interest income. List each payer’s  
name and the amount. Don't report on  
line 1 any tax-exempt interest. See  
Tax-exempt interest, later, for more in-  
formation.  
line 1. Do this even if you later distrib-  
uted some or all of this income to others.  
Under your last entry on line 1, put a  
subtotal of all interest listed on line 1.  
Below this subtotal, enter “Nominee  
Distribution” and show the total interest  
you received as a nominee. Subtract this  
amount from the subtotal and enter the  
result on line 2.  
Future Developments  
For the latest information about devel-  
opments related to Schedule B (Form  
1040) and its instructions, such as legis-  
lation enacted after they were published,  
For more information on stated inter-  
est, original issue discount (OID), mar-  
ket discount, contingent payment debt  
instruments, and premium, see Pub. 550  
and Pub. 1212.  
If you received interest as a  
nominee, you must give the ac-  
tual owner a Form 1099-INT  
TIP  
Specific  
(unless the owner is your spouse) and  
file Forms 1096 and 1099-INT with the  
IRS. For more details, see the General  
Instructions for Certain Information Re-  
turns and the Instructions for Forms  
1099-INT and 1099-OID.  
Instructions  
You can list more than one pay-  
Seller-financed mortgages. If you  
sold your home or other property and  
the buyer used the property as a personal  
residence, list first any interest the buyer  
paid you on a mortgage or other form of  
seller financing. Be sure to show the  
buyer’s name, address, and SSN. You  
must also let the buyer know your SSN.  
If you don't show the buyer’s name, ad-  
dress, and SSN, or let the buyer know  
your SSN, you may have to pay a $50  
penalty. If you or the buyer do not have  
an SSN, use the appropriate TIN for the  
filer or recipient of Form 1098. For  
er on each entry space for lines  
1 and 5, but be sure to clearly  
TIP  
show the amount paid next to each pay-  
ers name. Add the separate amounts  
paid by the payers listed on an entry  
space and enter the total in the  
“Amount” column. If you still need more  
space, attach separate statements using  
the same format as lines 1 and 5, but  
show your totals on Schedule B. Put  
your name and social security number  
(SSN) on the statements and attach them  
at the end of your return.  
Accrued interest. When you buy  
bonds between interest payment dates  
and pay accrued interest to the seller,  
this interest is taxable to the seller. If  
you received a Form 1099 for interest as  
a purchaser of a bond with accrued inter-  
est, follow the rules earlier under Nomi-  
nees to see how to report the accrued in-  
terest. But identify the amount to be sub-  
tracted as “Accrued Interest.”  
more  
information,  
see  
Original issue discount (OID). If  
you are reporting OID in an amount less  
than the amount shown in box 1 or  
box 8 of Form 1099-OID, follow the  
rules earlier under Nominees to see how  
to report the OID. But identify the  
amount to be subtracted as “OID Adjust-  
Part I. Interest  
Line 1. Report on line 1 all of your tax-  
able interest. Taxable interest generally  
should be shown on your Forms  
1099-INT, Forms 1099-OID, or substi-  
tute statements. Include interest from  
series EE, H, HH, and I U.S. savings  
Nominees. If you received a Form  
1099-INT that includes interest you re-  
ceived as a nominee (that is, in your  
name, but the interest actually belongs  
to someone else), report the total on  
B-1  
Cat. No. 70541Y  
Jun 14, 2023  
 
ment.” However, if the payer reported to  
you a net amount of OID on the bond re-  
flecting the offset of the gross amount of  
OID by any acquisition premium, no re-  
duction of the amount of OID income  
reported to you by the payer may be  
needed on Schedule B for the bond.  
If an amount is shown in box 9 of  
Form 1099-INT, you must generally re-  
port it on line 2g of Form 6251. See the  
Instructions for Form 6251 at IRS.gov/  
Form6251 for details.  
Part III. Foreign Accounts  
and Trusts  
Regardless of whether you are  
required to file FinCEN Form  
114 (FBAR), you may be re-  
TIP  
Line 3. If, during 2023, you cashed ser-  
ies EE or I U.S. savings bonds issued af-  
ter 1989 and you paid qualified higher  
education expenses for yourself, your  
spouse, or your dependents, you may be  
able to exclude part or all of the interest  
on those bonds. See Form 8815 at  
IRS.gov/Form8815 for details.  
quired to file Form 8938, Statement of  
Specified Foreign Financial Assets, with  
your income tax return. Failure to file  
Form 8938 may result in penalties and  
extension of the statute of limitations.  
See IRS.gov/Form8938 for more infor-  
mation.  
Amortizable bond premium. If you  
elect to reduce your interest income on a  
taxable bond by the amount of taxable  
amortizable bond premium, follow the  
rules earlier under Nominees to see how  
to report the interest. But identify the  
amount to be subtracted as “ABP Ad-  
justment.” However, if the payer repor-  
ted to you a net amount of interest in-  
come on the bond reflecting the offset of  
the gross amount of interest income by  
the amortizable bond premium, no re-  
duction of the amount of interest income  
reported to you by the payer is needed  
on Schedule B for the bond.  
Line 7a—Question 1. Check the “Yes”  
box if at any time during 2023 you had a  
financial interest in or signature authori-  
ty over a financial account located in a  
foreign country. See the definitions that  
follow. Check the “Yes” box even if you  
aren't required to file FinCEN Form 114.  
Part II. Ordinary Dividends  
You may have to file Form 5471  
if, in 2023, you were an officer  
or director of a foreign corpo-  
TIP  
ration. You may also have to file Form  
5471 if, in 2023, you owned 10% or  
more of the total (a) value of a foreign  
corporations stock, or (b) combined  
voting power of all classes of a foreign  
corporations stock with voting rights.  
For details, see Form 5471 and its in-  
structions at IRS.gov/Form5471.  
Financial account. A financial ac-  
count includes, but isn't limited to, a se-  
curities, brokerage, savings, demand,  
checking, deposit, time deposit, or other  
account maintained with a financial in-  
stitution (or other person performing the  
services of a financial institution). A fi-  
nancial account also includes a com-  
modity futures or options account, an in-  
surance policy with a cash value (such  
as a whole life insurance policy), an an-  
nuity policy with a cash value, and  
shares in a mutual fund or similar  
pooled fund (that is, a fund that is avail-  
able to the general public with a regular  
net asset value determination and regu-  
lar redemptions).  
Tax-exempt interest. If you received  
any tax-exempt interest (including any  
tax-exempt OID), such as from munici-  
pal bonds, each payer should send you a  
Form 1099-INT or a Form 1099-OID. In  
general, your tax-exempt stated interest  
should be shown in box 8 of Form  
1099-INT or, for a tax-exempt OID  
bond, in box 2 of Form 1099-OID, and  
your tax-exempt OID should be shown  
in box 11 of Form 1099-OID. Enter the  
total on line 2a of your Form 1040 or  
1040-SR. However, if you acquired a  
tax-exempt bond at a premium, only re-  
port the net amount of tax-exempt inter-  
est on line 2a of your Form 1040 or  
1040-SR (that is, the excess of the  
tax-exempt interest received during the  
year over the amortized bond premium  
for the year). Also, if you acquired a  
tax-exempt OID bond at an acquisition  
premium, only report the net amount of  
tax-exempt OID on line 2a of your Form  
1040 or 1040-SR (that is, the excess of  
the tax-exempt OID for the year over the  
amortized acquisition premium for the  
year). See Pub. 550 for more informa-  
tion about OID, bond premium, and ac-  
quisition premium.  
Line 5. Report on line 5 all of your or-  
dinary dividends. This amount should be  
shown in box 1a of your Forms  
1099-DIV or substitute statements.  
Nominees. If you received a Form  
1099-DIV that includes ordinary divi-  
dends you received as a nominee (that  
is, in your name, but the ordinary divi-  
dends actually belong to someone else),  
report the total on line 5. Do this even if  
you later distributed some or all of this  
income to others. Under your last entry  
on line 5, put a subtotal of all ordinary  
dividends listed on line 5. Below this  
subtotal, enter “Nominee Distribution”  
and show the total ordinary dividends  
you received as a nominee. Subtract this  
amount from the subtotal and enter the  
result on line 6.  
Financial account located in a for-  
eign country. A financial account is lo-  
cated in a foreign country if the account  
is physically located outside of the Uni-  
ted States. For example, an account  
maintained with a branch of a U.S. bank  
that is physically located outside of the  
United States is a foreign financial ac-  
count. An account maintained with a  
branch of a foreign bank that is physi-  
cally located in the United States isn't a  
foreign financial account.  
If you received dividends as a  
nominee, you must give the ac-  
tual owner a Form 1099-DIV  
TIP  
(unless the owner is your spouse) and  
file Forms 1096 and 1099-DIV with the  
IRS. For more details, see the General  
Instructions for Certain Information Re-  
turns and the Instructions for Form  
1099-DIV.  
Signature authority. “Signature au-  
thority” is the authority of an individual  
(alone or in conjunction with another in-  
dividual) to control the disposition of as-  
sets held in a foreign financial account  
by direct communication (whether in  
writing or otherwise) to the bank or oth-  
er financial institution that maintains the  
Also include on line 2a of your Form  
1040 or 1040-SR any exempt-interest  
dividends from a mutual fund or other  
regulated investment company. This  
amount should be shown in box 12 of  
Form 1099-DIV.  
B-2  
 
financial account. See the FinCEN Form  
114 instructions for exceptions. Don't  
consider the exceptions relating to sig-  
nature authority in answering Question 1  
on line 7a.  
file the form if the aggregate value of  
foreign financial accounts exceeds  
$10,000 at any time during 2023. Do  
not attach FinCEN Form 114 to your tax  
return.  
provided on line 7b. Attach a separate  
statement if you need more space.  
Line 8. If you received a distribution  
from a foreign trust, you must provide  
additional information. For this purpose,  
a loan of cash or marketable securities is  
generally considered to be a distribution.  
See the Instructions for Form 3520 at  
IRS.gov/Form3520 for details.  
For the due date and more informa-  
tion about FinCEN Form 114, see  
Other definitions. For definitions of  
“financial interest,” “United States,” and  
other relevant terms, see the instructions  
for FinCEN Form 114.  
If you are required to file Fin-  
If you were the grantor of, or trans-  
feror to, a foreign trust that existed dur-  
ing 2023, you may have to file Form  
3520.  
CEN Form 114 but don't prop-  
erly do so, you may have to pay  
Line 7a—Question 2. See FinCEN  
Form 114 and its instructions at  
FINCEN.gov to determine whether you  
must file the form. Check the “Yes” box  
if you are required to file the form.  
Check the “No” box if you aren't re-  
quired to file the form.  
!
CAUTION  
a civil penalty up to $10,000. A person  
who willfully fails to report an account  
or provide account identifying informa-  
tion may be subject to a civil penalty  
equal to the greater of $100,000 or 50%  
of the balance in the account at the time  
of the violation. Willful violations may  
also be subject to criminal penalties.  
Don't attach Form 3520 to Form 1040  
or Form 1040-SR. Instead, file it at the  
address shown in its instructions.  
If you checked the “Yes” box to  
Question 2 on line 7a, you must elec-  
tronically file FinCEN Form 114 with  
Treasury's Financial Crimes Enforce-  
ment Network. A U.S. person that has a  
financial interest in or signature authori-  
ty over foreign financial accounts must  
If you were treated as the owner of a  
foreign trust under the grantor trust  
rules, you are also responsible for ensur-  
ing that the foreign trust files Form  
3520-A. Form 3520-A is due on March  
15, 2024, for a calendar year trust. See  
the Instructions for Form 3520-A at  
IRS.gov/Form3520A for details.  
Line 7b. If you are required to file Fin-  
CEN Form 114, list the name(s) of the  
foreign country or countries in the space  
B-3